Mac OS X has always been termed as more elegant than any other Operating System. If you are a fan of it, here’s a OS X Lion theme for Windows 7 developed by a DeviantART member, David Pieron. The theme packs several icons, utilities like the dock and a wallpaper to give your desktop a feel of Mac.

Manually by replacing files and

Automatic with a 1-Click installer.

Also, Windows 7 does not allow 3rd party themes to be
installed by default. So you’ll have to patch the system files to do it.
It’s very easy and check this post for a 3-steps tutorial.

Please note that you’ll need to install Custopack in order to use the
1-click installer. Grab both the windows 7 theme and Custopack below: